Unlike the regular pre-tax 457 Plan where you can draw your money PENALTY- FREE after you SEPARATE FROM SERVICE:
What represents a Roth 457 qualified distribution?
A qualified Roth 457 distribution permits tax-free distributions of an employee’s after-tax Roth contributions and all associated earnings. Accordingly, the distribution amount is not included in the employee’s gross income.
A qualified Roth distribution must meet the following criteria:An employee’s Roth 457 contribution (which includes Roth amounts rolled over) must have remained invested for at least a 5-taxable-year period. The 5-taxable-year period of participation begins on the first day of the employee’s taxable year in which the employee made an initial Roth contribution to their 457 plan account. It ends when five consecutive taxable years have passed and is either made:

• At attainment of age 59 ½ or
• To a designated beneficiary after the employee’s death or
• On account of the employee’s disability.

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